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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
MAHAVIR SINGH, Vice-President, RENU JAUHRI, Accountant Member
PISTA DEVI EDUCATION SOCIETY – Appellant
Versus
CIT (EXEMPTIONS) – Respondent
| Table of Content |
|---|
| 1. cit rejected registration citing loans and transactions. (Para 1 , 2) |
| 2. society's educational activities genuine; loans support objects. (Para 3 , 4 , 5 , 6 , 7) |
| 3. s.13 applies post-registration at assessment, not for denial. (Para 8 , 9 , 10 , 15) |
| 4. s.12ab(4) for post-grant violations; enquiry limited to genuineness. (Para 11 , 12 , 13 , 14 , 16 , 17) |
| 5. direct cit to grant registration u/s 12ab. (Para 18 , 19) |
ORDER
PER MAHAVIR SINGH, VP:
This appeal by the assessee is arising from the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh (hereinafter referred ‘CIT’) rejecting the application for registration of trust u/s. 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred “Act”) vide his order dated 06.08.2025.
2. The brief facts of the case are that the assessee trust filed an application for registration u/s. 12(1)(ac)(vi) of the Act on 24.02.2025. The CIT required the assessee to file the documents complying the objects and genuineness of the trust.
The CIT wanted to verify the activities of the trust, whether the same are in accordance with objects and genuineness of its activities. Accordingly, the CIT issued show cause notice on 13
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